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AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Published by Lembaga Pendidikan dan Penelitian Manggala Institute
ISSN : -     EISSN : 30319404     DOI : https://doi.org/10.62335/wzey5m11
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi accomodates original research or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Science, Economic, Finance, Information Technology, Education, Law and Political, Entrepreneurship and related fields.
Arjuna Subject : Umum - Umum
Articles 432 Documents
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Pentingnya Suatu Sistem Informasi Manajemen dalam Sebuah Organisasi Siti Aminah; Muhammad Fadhil Hidayat; Dina Sari Tobing; Fitri Suryani Sihombing
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 8 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i8.2939

Abstract

Information is something that is important and needed by a management or organization. In fact, information is recognized as a resource that has a big role in every organizational activity, such as when making management decisions, whether in the process of designing, organizing, implementing or monitoring. An accurate, fast and reliable source of information for those making decisions is important in order to be able to determine and make strategic decisions to achieve the goals, vision and mission of an organization. Advances in management information systems provide a rapid impetus for meeting the information needs of decision makers and other users in an organization. An organization will not run well without a relevant information system. The main purpose of using this system is to collect complete information and support leaders in decision making.
Pengaruh Ukuran Perusahaan, Anak Perusahaan, dan Kualitas Audit terhadap Integritas Laporan Keuangan Amelia Gita Safira Salsabila; Sudarmadi Sudarmadi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 9 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i9.2961

Abstract

This study aims to determine and analyze the effect of company size, subsidiaries, and audit quality on the integrity of financial statements in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This type of research is quantitative research using secondary data sources obtained from the company's official financial statements. The population includes all manufacturing companies on the IDX, where the sample determination was carried out using a purposive sampling method, resulting in a total sample of 41 companies that met the criteria. The data analysis method used in this study is panel data regression analysis with Fixed Effect Model (FEM) estimation adjusted using the Robust Standard Error (Huber-White-Hinkley) method with data processing techniques using the EViews program version 12. The results of the study partially indicate that company size has a negative effect on the integrity of financial statements, subsidiaries have no effect on the integrity of financial statements, and audit quality has a positive effect on the integrity of financial statements. Meanwhile, simultaneously, company size, subsidiaries, and audit quality have a significant effect on the integrity of financial statements.

Page 44 of 44 | Total Record : 432

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